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All Journal Jurnal Samudra Ekonomi dan Bisnis Jurnal Akuntansi Transekonomika : Akuntansi, Bisnis dan Keuangan Eduvest - Journal of Universal Studies Jurnal Riset Manajemen dan Ekonomi Jurnal Administrasi Negara INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE International Journal of Economics, Management and Accounting Digital Innovation : International Journal Of Management Harmony Management: International Journal of Management Science and Business E-Jurnal Akuntansi
I Nyoman Wijana Asmara Putra
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences

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PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Putri Maharani; I Nyoman Wijana Asmara Putra
ADMIN: Jurnal Administrasi Negara Vol. 3 No. 1 (2025): Januari
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

The objective of this research is to examine the relationship between understanding tax regulations, tax socialization, tax sanctions, and individual taxpayer compliance at KPP Pratama Badung Utara. Indonesia as a developing country is highly dependent on state revenue, especially in tax revenue. The aforementioned symptom in Indonesia today is the low compliance ratio of taxpayers in submitting tax returns due to the deficient tax system in Indonesia, namely the self-assessment system. Primary data, consisting of questionnaires, and secondary data from KPP Pratama Badung Utara were utilized in this study. The population in this study were 118,750 taxpayers, with a sample of 100 respondents determined using the Slovin formula with the accidental sampling method. Multiple linear regression analysis was the method of analysis. Results demonstrated that comprehension of tax regulations, tax socialization efforts, and tax sanctions positively influenced individual taxpayer compliance. The combined effect of these independent variables explained 53.6% of the variation in individual taxpayer compliance. This study suggests that KPP Pratama Badung Utara should focus on understanding of tax regulations, tax socialization, and tax sanctions to increase individual taxpayer compliance.
Job Rotation, Work Environment, and Civil-Service Educator Performance: The Mediating Role of Work Motivation Putu Ita Widyantari Utami; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p15

Abstract

Persistent shortfalls in employee motivation at Udayana University are evident in behaviors reflecting a perceived lack of appreciation and a diminished commitment to assigned duties within an unconducive work environment. Addressing these concerns, this study investigates whether job mutations (i.e., rotations or transfers) and workplace conditions—individually and jointly—influence the performance of civil-service educational staff, and whether work motivation mediates these relationships. By integrating the constructs of mutation, work environment, motivation, and performance, the research offers faculty leaders actionable insights for fostering enthusiasm and enhancing work quality among civil servants. The analysis draws on questionnaire data from 214 civil-service educational personnel and employs Partial Least Squares Structural Equation Modeling (PLS-SEM, version 4) to test the proposed hypotheses. Results reveal that both mutations and the work environment exert significant positive effects on employees’ motivation and performance. Moreover, motivation directly enhances performance and functions as a significant mediator linking mutations and work environment to performance outcomes. These findings underscore the importance of strategically managed job rotations and supportive workplace conditions, together with targeted motivational interventions, in strengthening the performance of civil-service educational staff at Udayana University. Keywords: Mutation; Work Environment; Work Motivation; Performance.
The Effect of the Proportion of Women on the Board of Commissioners, Board of Directors, and Audit Committee on Earnings Management Indira Swari, Ni Made Pradnya; Ratnadi, Ni Made Dwi; Asmara Putra, I Nyoman Wijana; Harta Mimba, Ni Putu Sri
Eduvest - Journal of Universal Studies Vol. 6 No. 1 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i1.52077

Abstract

Earnings management remains a relevant research issue due to the separation of ownership and control, which creates agency conflicts. Earnings management can be reduced by implementing effective corporate governance. One of its aspects is governance structure, which includes the board of commissioners, board of directors, and audit committee. This study aims to examine the effect of the proportion of women on the board of commissioners, board of directors, and audit committee on earnings management. The sample includes 363 non-financial companies listed on the Indonesia Stock Exchange, with an observation period from 2016 to 2023; these were selected using purposive sampling and analyzed through panel data regression. This study shows that the proportion of women on the board of directors and audit committee has a negative effect on earnings management, while the proportion of women on the board of commissioners does not affect earnings management. The presence of women comprising at least 35% on the combined board of directors and audit committee negatively affects earnings management. However, this study does not find any significant effect of the presence of women comprising at least 35% in a single position or in combined positions on earnings management. These findings provide practical implications for company management to enhance women's representation, especially on the board of directors and audit committee, thereby reducing the likelihood of earnings management.
THE EFFECT OF JOB STRESS, BENEFITS, USER SATISFACTION, EDUCATION LEVEL AND TRAINING ON ACCOUNTING INFORMATION SYSTEM PERFORMANCE Paramadewi, Putu Monique; Putra, I Nyoman Wijana Asmara
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.699

Abstract

The application and utilization of computer-based information systems will make it easier to face competition in the era of globalization. The way a company uses its financial information system can affect how well that system works for that business. This research aims to determine the effect of work stress, performance allowances, user satisfaction, education and training on the performance of accounting information systems. The research population is employees of the Denpasar City Regional Secretariat who use an accounting information system. A purposive sampling method was used, including a total of 60 participants. The collected data was then subjected to analysis utilizing multiple linear regression techniques. The study findings reveal that the work stress variable has a detrimental impact on the functioning of the accounting information system. The factors of allowances, user satisfaction, education level, and training are beneficial to the performance of the accounting information system. The independent variables have a major effect of 73.8% on the performance of the accounting information system, while the remaining 26.2% is attributed to other considerations.
Co-Authors A. A. Ngr Gde Punia Artawan Putra Alfian Nurwanto Putra Anak Agung Gde Putu Widanaputra Anak Agung Ngurah Bagus Dwirandra ANAK AGUNG SAGUNG RAI DARMINI Anita Suryani Dewa Putu Gede Widyana DODIK ARIYANTO Dody Cipta Saputra Dwi Ega Cahyani Gede Eka Prasetya Putra Suriastra Gede Ngurah Indra Arya Aditya I Gede Eka Kurniawan I Gusti Agung Ayu Surya Cinitya Ardanari I Gusti Agung Putu Nadya Aundria Paramita I Gusti Ngurah Wahyu Wira Satria I Kadek Gede Dhimas Kartika Saputra I Ketut Muliartha RM I Ketut Sujana I Komang Gede Ginantra I Putu Putra Wasista I Wayan Gde Wahyu Purna Anggara I Wayan Winarta Ida Ayu Tri Istri Utami Ida Bagus Kade Yogi Mahendra Ida Bagus Kade Yogi Mahendra Ida Bagus Putu Rudy Indira Swari, Ni Made Pradnya K. Budiartha Kadek Wahyu Pranajaya Kadek Wahyudi Ketut Bintang Maharani Khema Devi Komang Desi Adi Pratiwi Komang Risa Rahayu Ningsih Lita Leonie Tirta Putri Luh Putu Citra Kusuma Made Sukma Prasitadewi Maya Laura Listi Merta, I Putu Evan Aditya Dharma Ni Kadek Putri Sartika Ni Komang Purwanita Wisuandari Ni Komang Yunita Cahyanti Ni Luh Eka Yuni Sari Ni Made Dwi Juni Yobi Ni Made Dwi Ratnadi Ni Made Gita Indah Dewi Fortuna Ni Made Gunita Wira Devi Ni Made Puspa Pawitri Ni Made Puspa Pawitri Ni Nyoman Paramitha Ni Putu Anning widar Ayu Lupita Siwi Ni Putu Diah Iswari Ni Putu Diah Pratiwi Ni Putu Mia Sulistiari Putri Ni Putu Sri Harta Mimba Paramadewi, Putu Monique Patrisia Adiputri Singal Putri Maharani Putu Amanda Wedayanti Putu Anggadewi Darmawan Putri Putu Diah Septa Kristya Astagina Putu Ita Widyantari Utami Putu Mentari Swari Ashari Putu Nanda Rahayu Putu Shaini Kusuma Sudarmawan Wayan Budhiarsana Yuni Prema vahini